Lions Club of Budwan Welfare Charitable Trust Vs. CIT (Exemption)

Parties Involved

Facts Summary

The Lions Club of Budwan Welfare Charitable Trust filed an application in form no.10AB for registration under section 12A(1)(ac)(iii) of the Act. The CIT (Exemption) issued notices on 10.12.2023 and 10.01.2024, fixing the hearing on 26.12.2023 and 15.01.2024, respectively. The assessee failed to appear on these dates, leading the CIT (Exemption) to dismiss the application. The assessee claimed that they did not receive the notices as they were sent to an incorrect email address.…

Legal Issues

• 1. Whether the assessee received the notices issued by the CIT (Exemption) for the hearing dates.

Judgment Outcome

Decided in favour of Assessee.

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